Certified Information Systems Auditor (CISA) — Question 532

After discussing findings with an auditee, an IS auditor is required to obtain approval of the report from the CEO before issuing it to the audit committee. This requirement PRIMARILY affects the IS auditor's:

Answer options

• A. judgment
• B. effectiveness
• C. independence
• D. integrity

Correct answer: C

Explanation

The requirement for CEO approval primarily impacts the IS auditor's independence, as it introduces potential influence from management over the auditor's reporting. If the auditor's findings must be approved by management, it could compromise their objectivity. The other options, while relevant to the auditor's role, are not directly affected by the need for management approval.